Yes the base will loosen up the highs will smooth out and so will the mids.. I would believe some high-priced speakers are broken in at the factory, but I have noticed that there is a huge difference after 100 -300 hours.. yes some speakers take months to reach their potential and it's definitely not your ears getting used to them.. some I have bought including headphones that have sounded terrible when I first got them.. it's definitely a real thing. as for headphones the only headphones I ever bought where my t90 and t1 Teslas by Beyerdynamic that never changed in sound they sounded good right out of the box..kef speakers take 300 hours